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Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24

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Survey of the MALE SERVANTS TAX. in the Burgh of Wigton
from the 5th of April 1794 to the 5th of April 1795 by David McMillan Surveyor


Proof
1 Servant at £1.5.0 is £1.5.0 male Servant Tax
Ten Pr Cent thereon is £0.2.6 Ten Pr Cent
....................................£1.7.6. Total

I David McMillan Assist. [Assistant] Surveyor aforesaid do hereby certify that upon carefull examination
of the foregoing Rates and Duties I find they amount in whole to the sum of one pounds Seven and
Shillings and Six pence Sterling and that upon the Seventeen day of Oct. [October] one thousand and Seven hundred
and ninety four years I delivered to John McCarlie Collector of said duties for the Burgh
of Wigton an exact duplicate of the foregoing wich contained my oath that Requisition or
notice was delivered or left with the foregoing Person or at his dwelling house of the date annexed to
his name that he was to be charged with the sum hereby certified to be due from him ~
David McMillan Surveyor

[Page] 101

Scottish Exchequer (Tax Records), Male servant tax - Volume 24 - Burghs (see 'More info' for burgh details), E326/5/24

Volume 24 contains male servant tax rolls, 1794-1795, for each of the following burghs: Aberdeen, Arbroath, Ayr, Banff, Crail, Cullen, Cupar, Dumbarton, Dumfries, Dunbar, Dundee, Dunfermline, Edinburgh, Elgin, Forres, Glasgow, Haddington, Inverness, Inveraray, Irvine, Jedburgh, Kinghorn, Kirkcudbright, Kirkcaldy, Kirkwall, Lanark, Linlithgow, Montrose, Nairn, North Berwick, Perth, Queensferry, Rutherglen, St. Andrews, Stirling, Stranraer, Tain and Wigtown.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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